CLA-2-91:RR:NC:MM:114 H86759
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, New York 10036-8901
RE: The tariff classification of quartz analog wrist watch and key ring
Dear Ms. Wierbicki:
In your letter dated December 21, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling on a quartz analog wrist watch and key ring. A sample of each item was submitted with the ruling request.
The submitted item number PP 232119 is identified as the Semi-Precious Stone Cabochon Watch with Nascar Watch and Key Ring. The submitted samples consist of a wrist watch and matching key ring. The watch is a men’s battery operated quartz analog wrist watch in a round silver tone base metal case with a plastic strap. The watch strap has the logo “Nascar” imprinted in various colors on one side of the strap. There are no jewels in the movement. The watch features a round dial with silver tone hour, minute and second hands. The face of the watch is decorated with various colored racing flags and is imprinted with the “Nascar” logo.
A fob is attached to the base metal split key ring. The fob is constructed of a tapered piece of plastic and features a round metallic disc. The metallic disc is decorated with the “Nascar” logo and flags.
The watch will be imported with a matching key ring. You have indicated that Avon Products, Inc. contemplates importing the Semi-Precious Stone Cabochon Watch with Nascar Watch and Key Ring from China. For tariff classification purposes the wrist watch and key ring are not considered to be a set and will be classified accordingly.
The submitted items are classifiable under two separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The submitted items fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The wrist watch and key ring do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b) the items must be classified separately.
Your samples are being returned as requested.
The applicable subheading for the wrist watch will be 9102.11.45, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with mechanical display only; having no jewels or only one jewel in the movement; other; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 2.8 per cent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery.
The applicable subheading for the key ring will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel; articles of iron or steel wire; other. The duty rate will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division